Tax on real estate in Moscow for individuals and legal entities. New property tax

Today we have to find out what the real estate tax in Moscow is. The thing is that this feature is of interest to many taxpayers. In particular, those who have some property in the property. Pay this tax is necessary for ordinary individuals and organizations. But what do you need to know about this payment? What payment procedures are taking place in Russia in 2016? It was in this period in the country that new rules for calculating the property tax began to operate. All the principles applied to residents of Moscow and the region, as a rule, are relevant for other regions of Russia. Therefore, the property tax is paid everywhere by approximately the same rules. The difference is only with respect to beneficiaries, as well as in amounts due to payment. What is called a new property tax? What features will have to pay attention so that there is no arrears, and also there are no problems with the law? How can I pay property tax in this or that way? All this will be discussed later.

Definition of tax

To begin with, you will have to understand what a property tax is. In Moscow or in any other field - it's not so important. The same rules and definitions of various tax collections apply everywhere.

The real estate tax is called a property tax. As a rule, it is paid for residential and non-residential real estate owned by a citizen or organization. A separate payment is charged for the car. It is called a transport tax. And this despite the fact that the car is considered property.

The real estate tax in Moscow and other cities is charged for:

• Apartments;
• Commercial real estate, making a profit;
• Rooms;
• Villa;
• at home;
• Share in the listed real estate;
• Other residential buildings.

That is why it is worth allocating payments for ordinary (residential) and commercial (non-residential) real estate. The principles of calculating the tax are approximately the same. Only now many do not know what to expect from these payments. Indeed, in 2016, as already mentioned, absolutely new rules for calculating property taxes begin to operate .

Who pays

The next question that interests many is who is the payer of the specified payment. Reply to it is not as difficult as it seems. The thing is that the real estate tax in Moscow must be paid:

• Adult citizens who own property;
• Organization;
• Entrepreneurs;
• Minors with property in respect of real estate.

A special attention is paid to the last component. After all, children are not taxpayers. They do not have their own income or other sources of income. They are also unable to carry out certain financial transactions with the law. But at the same time the property they have available. In Russia, there is a rule - there is real estate, there is a payment. What if a minor in Moscow is a payer? And in general, when a similar situation develops in any city.

The thing is that then the tax on the real estate of individuals in Moscow and other regions of Russia is paid by legal representatives of minors. Parents under 18 years of age must pay for the children's property. This rule has been in effect for many years, but not everyone knows about it. Therefore, they should not be neglected. After all, when there is a delay in payment, not only arrears arise, but also additional expenses. Fines are charged on a daily basis. They only increase the payment. You can also pay a fine in the amount of 20 to 40% of the total tax payable. Such a rule operates throughout the country.

Term of payment for individuals

What else is important to know? For example, extremely important information can be data on the payment of this tax. Recently, in Russia, new rules and regulations have been applied to this payment.

How long does it take to pay a property tax? 2016 is a period of change. And in this period it is necessary to pay off the debt before December 1. Previously, property taxes could be paid until February 1 next year.

It is worth paying attention to the fact that changes regarding the limiting moment of transfer of funds by individuals for property are not the only innovations. Until December 1, 2016, all Russians (not only Muscovites) need to pay 3 taxes:

• property;
• transport;
• land.

Terms for organizations

By the way, the property tax of organizations will be paid on other principles. Usually it is a question of penalties for commercial real estate. Companies have exactly this property, it brings profit and ensures the efficiency of the organization. The tax on non-residential real estate in Moscow and other regions of the country is paid not until December 1, as in the case of individuals.

At the moment, the payment for the property is required no later than before March 30 of the year, which follows the settlement period. That is, the company pays in 2016 for the property that it owned in 2015. This period remained unchanged compared to the previous years. But the procedure for calculating the tax has changed somewhat. And both individuals and legal. So what needs to be prepared for the population? How is the commercial real estate tax paid in Moscow? And the usual property of individuals? How can I now calculate the amount due to payment? What changes are expected by the population?

About notifications

For example, it is necessary to pay attention to the fact that all taxpayers will face new rules of notification of forthcoming payments. What is it about?

The new property tax in Moscow is not only calculated by the new rules. Notices for taxpayers may no longer be sent to the post office. After all, since 2016 all citizens, as well as heads of organizations will receive receipts in several ways. Which ones?

The right of independent appeal to the tax authorities for payment is preserved. This measure, as a rule, is used when the receipt does not come to your home address for a long time. The dispatch should be made not later than 30 days (month) to the maximum term of payment.

The second option is to receive payment by mail. The receipt is sent either at the place of residence of the citizen or at the place of registration of the organization. Recently in Moscow and other cities people have started complaining about the fact that there are still no payment cards.

The last method of notification is just an innovation. To find out what is required to pay tax on commercial real estate in Moscow and other cities, as well as property tax of individuals is offered through the use of the "State Service" portal. If a citizen has an activated profile on the site, then you do not need to wait for notification by mail. It simply will not come.

Thus, the right to receive a receipt in paper form remains only with those who either informed of their desire to the tax organization in advance, or do not have an account on the portal "State Service".

New calculation rules

Calculation of property tax in Moscow, as in other cities, in 2016 will change. Citizens who have already received payments began to complain about too high tax payments. The thing is that this is quite normal. After all, now property taxes will be calculated somewhat differently. The changes concern both residential and non-residential real estate. That is, organizations and individuals can expect increased taxes.

Why? The thing is that since 2016 the tax base will be the cadastral value of real estate. The state will make an assessment of all real estate, will enter data on the cost in Rosreestr. Further, depending on it, this or that tax will be assigned.

They say that Moscow residents who live in small one-room apartments have nothing to worry about. And organizations working in small offices, too. Taxes will greatly increase for residents of large real estate. For "small-sized" innovations are not too serious.

The exact amount of property tax in Moscow can not be named. Everything depends on the cadastral value of the property. It will depend on:

• Type of housing ("secondary housing" or "new building");
• Age of the building;
• Dimensions of real estate;
• Region of residence;
• Number of owners;
• Area of real estate.

Accordingly, it becomes very difficult to calculate the upcoming payments. Before you learn more information about how you can find out the approximate amount of tax, it is recommended to clarify a few more nuances. For example, who is a beneficiary of individuals and organizations. Not all properties in Moscow are taxed for commercial real estate. And not all taxpayers must pay the specified fee for their property.

Benefits among individuals

First of all, it is necessary to pay attention to the property tax for individuals. The thing is that citizens do not in all cases in Moscow transfer money for their property. In some situations, people are entitled to either discounts or full exemption from this type of punishment.

The real estate tax for pensioners in Moscow, as a rule, does not take place. According to the established laws, people who have reached the retirement age (working or unemployed - not so important) may not pay property tax. It is not charged for:

• Apartments;
• Rooms;
• Residential buildings;
• Garages or places under the car;
• Non-residential premises, which the citizen uses as libraries, museums, workshops;
• Economic buildings that do not exceed 50 square meters.

It is worth paying attention to the fact that benefits are provided only for each property only once. The pensioner will have to report to the tax authorities about his rights. Or you will have to pay property tax in Moscow on general rules.

Also among the beneficiaries are large families. The question of how to pay them for the property is decided individually. Under certain circumstances, citizens can be completely exempt from tax payments.

Persons with disabilities are also exempted from paying property taxes. Especially when it comes to serious health damage. As practice shows, invalids of groups 1 and 2 either receive a discount for payment, or are completely exempt from paying taxes.

Benefits for commerce

But that is not all. The new property tax in Moscow, as already mentioned, touched not only individuals and their residential property. Non-commercial real estate is also subject to payments accrued under the new rules. In this case, the cadastral value of the property will be taken into account. But some types of commercial (non-residential) real estate refers to preferential categories. What is it about?

Partly pay the tax can organizations:

• Medical;
• Educational;
• Scientific.

It is also worth noting that the following categories of commercial real estate in 2016 are not taxed (not only in Moscow, but also in other cities too):

• Organizations of a religious type;
• "State employees";
• Objects and real estate of a cultural nature;
• Defense facilities;
• HOA;
• Automotive companies;
• Companies working with disabled people (where these citizens work);
• Underground;
• urban transport.

There are no more exempts. What else should the public know about tax collections for property of individuals and legal entities in 2016?

Benefits for real estate

For example, when calculating new tax payments, certain preferential terms will be used. They apply to all citizens and organizations. What exactly are we talking about?

It has already been said that the amount of property tax in Moscow (and throughout Russia) now depends on the cadastral value of the property. But under certain conditions physical and legal persons are subject to certain deductions. They reduce the tax base by some size.

Reducing the cadastral value is required for all residents of Moscow. But, again, the privilege of each type of property is granted only once. That is, if there are several apartments in the property, the discount is placed only on one of them. Or it is chosen by the citizen himself, or the tax authorities make an appropriate deduction from real estate with a larger area and value. What are the "bonuses" for the tax on real estate in Moscow? Benefits-deductions are as follows:

• Apartments - a decrease in the cadastral value of 20 "squares";
• Rooms - 10 sq. M. M;
• Residential buildings - 50 square meters. M.

That is, if the apartment initially had an area of 50 square meters, you will have to pay only for 30. This privilege allows you to smooth out a few changes in the tax calculations.

Calculation procedure

Now you can think about how to calculate the real estate tax on the example of Moscow and the Moscow region. In fact, everything is not as difficult as it seems. The calculation of property tax in Moscow and other cities will be made according to the same principles.

How exactly? It is enough to multiply the tax rate by the cadastral value of the real estate. A certain amount will be received, payable. The first component will vary depending on a particular year. In each region, certain tax rates are set. And this must be taken into account. It is for this reason that property taxes will grow in the coming years.

Similar principles will be used to calculate the real estate tax for legal entities. With one exception - you can make an advance payment. That is, pay in advance. In this case, organizations will pay tax in the next tax period in a reduced amount. For the amount that was paid in advance.

Betting

It is important to understand what is the real estate tax rate in Moscow. This will help to calculate the exact amount of payment for individuals and legal entities for the property. In Moscow, the tax rate is higher than in the rest of Russia. It's not surprising to be surprised at this phenomenon. After all, the country has always had to pay more to those who live in regions of federal importance. The following tax rates for organizations are valid for organizations:

• 1% - in 2014;
• 1.5% in 2015;
• 2% - since 2016.

And in Moscow:

• 1,5% - for the year 2014;
• 1.7% for the year 2015;
• 2% - 2016 and beyond.

If you talk about what property tax rates are put to residents of Moscow for residential real estate, you can see the following values:

• For outbuildings and real estate up to 50 "squares" - 0.1%;
• Up to 50 "squares" and cost from 10 to 20 million - 0.15%;
• Up to 50 square meters with a cadastral value of up to 50 million - 0.2%;
• More than 50 "squares" and up to 300 million rubles worth - 0.3%;
• The real estate costs more than 300 000 000 rubles - 2%.

These are the tax rates currently available in Russia, in particular, in Moscow. And how can you calculate the approximate or exact amount of the forthcoming payment? What did the population pay property tax? 2016 is the time when many will have to face large payments for property. That they were not a riddle or an unpleasant surprise, special ways of calculation of the property tax were invented.

About calculator

It's about special Internet services. They are completely official. According to the introductory data, it is possible to determine exactly how much one will have to pay for a particular property. This is a special calculator. You can find it on the official page of the Federal Tax Service.

What does the property tax calculator offer in Moscow and other regions of the country? The user enters the cadastral number, then all other requested data. If Rosreestre has data on the property, they will be automatically entered in the calculator. It remains to simply see what amount of tax must be paid before December 1, 2016.

If there is no information in Rosreestr, or the citizen does not know the cadastral number of the property, you can manually enter the requested data. Namely:

• Type of real estate;
• Cadastral value;
• area;
• Whether a preferential deduction is applied;
• Region of real estate.

After that, it's enough to wait for a while - there will be an analysis of the information entered, after which the amount to be paid will appear on the screen. It is best to find out the exact tax on real estate in Moscow or any other city directly in the tax authorities of the region.

Results

Now it is clear to what changes the population and organizations can prepare in 2016. A new property tax in Moscow and other regions of Russia has brought many new settlement rules. The population is not too similar with these changes. Especially in view of the fact that in the future from year to year payments will only increase.

The real estate tax for legal entities in Moscow will also change in size. After all, now the amount to be paid will depend directly on the cadastral value of the property, as well as on the tax rate applied in this or that case. Taxes for property of various types are planned to be increased until 2018-2020. What is the tax on real estate in Moscow to pay? For this information, as already mentioned, it is better to contact either the tax service or use the online calculator.